Final answer:
Ana would find the employee earning record most helpful for comparing group health insurance deductions among her firm's employees. This type of payroll record would show specific deductions for insurance and taxes for each individual.
Step-by-step explanation:
If Ana wants to compare the deduction information for her firm's employees to see how many are taking advantage of the firm's group health insurance, the most suitable type of payroll record would be the employee earning record.
This record specifically details the deductions made from each employee's wages, including those for group health insurance, social security contributions, and Medicare.
In comparison, the master payroll provides a more general overview of all payroll transactions, and the payroll journal is used to record the financial details of employees' wages and deductions for accounting purposes.
When calculating deductions such as those for social security and Medicare taxes, remember that these are typically split between the employee and the employer. Employees usually see 6.2% deducted from their paycheck for Social Security and 1.45% for Medicare.
It's important to note, however, that the employer's portion of these taxes can indirectly affect the employees, possibly in the form of lower wages, as most economists suggest.